Bhimani, Alnoor; Gulamhussen, Mohamed Azzim; Lopes, Samuel - In: The International Journal of Accounting 44 (2009) 3, pp. 239-255
When there is significant doubt about a firm's ability to continue as a going concern, professional standards require independent auditors to disclose the uncertainty in their report. This study assesses the influence of the independent auditor's going-concern evaluation by examining default...